(1)(临时)遗产管理人
由法院指定，在一定期间内专门负责收集、保管死者财产的人员。(→collector of decedent's estate)

(2)收款人
替其他公司或他人收取应收账款的人。

(3)收税员
被指定或授权征收税费的人，如关税征收人。

• park strip
• parlement
• Parlement de Paris
• parler le ment
• parliament
• Parliament Act of 1949
• parliamentary
• parliamentary agents
• parliamentary bar
• parliamentary bill
• Parliamentary Commissioner for Administration
• parliamentary committees
• Parliamentary Counsel to the Treasury
• Parliamentary Debates
• divinare
• Divinatio non interpretatio est, quae omnino recedit a litera.
• divine law
• Divine right of kings
• divine service
• divining-rod
• divinity
• divisa
• divisavit vel non
• divisible
• divisible contract